EVA在價值鏈會計業(yè)績評價中的構建

畢業(yè)論文

EVA在價值鏈會計業(yè)績評價中的構建

摘 要：在全新的經濟形勢下，企業(yè)所面臨的商業(yè)環(huán)境是客戶需求瞬息萬變，技術創(chuàng)新不斷加速，產品生命周期不斷縮短，全球競爭日益激烈。在這種情況下，價值鏈會計伴隨著價值鏈管理理論應運而生，而建立基于價值鏈會計的業(yè)績評價指標也成為熱點。本文從當今的熱點出發(fā)，首先闡述了價值鏈會計的概念及基本理論；其次，在較為充分地理解價值鏈會計理念基礎上，分析了當前我國傳統(tǒng)的業(yè)績評價指標體系存在的弊端，以及其與價值鏈會計理論的不適應性，針對這種情況，提出了新的業(yè)績評價指標體系——經濟增加值（EVA）；然后，本文對EVA的概念、計算方法以及實質等方面進行了全面的闡述，說明了EVA是價值鏈會計的核心指標，同時也是衡量價值鏈會計最合理的業(yè)績評價指標；最后，本文對此構建了以EVA為核心的價值管理體系，以適應EVA在企業(yè)管理中的應用和發(fā)展，同時也指出了EVA在我國運用中的局限性。

關鍵詞:價值鏈管理；價值鏈會計；業(yè)績評價指標；EVA

Application of performance measurement system of value-chain accounting based on EVA
 
Abstract: Under the newly economic situation, enterprises are facing the business environment in which customer’s demanding is changing so fast, more and more technology innovation’s are emerging, products life cycle becomes shorter,and global competition becomes more and more fierce. Under the new circumstance, with value-chain management, value-chain accounting arose. This article fist introduce the value chain accountants concept and the elementary theory; second, it analyze the shortcoming of the traditional performance measurement system in our country in base on understanding the value-chain accounting theory, and they need a new performance measurement system, it propose the new performance measurement system to be adapted to the value-chain accounting—— Economic Value Added (EVA); Then, this article comprehensively analyze EVA, explained EVA is the value chain accountants core target, simultaneously, it is also the most reasonable performance measurement target to weigh value-chain accounting; Finally, it founded that this article takes granted  EVA as the core of value management system, in order to adapt to EVA in the business management application value need ,simultaneously, also point out limitation of the EVA.

Keywords: value-chain management; value-chain accounting; performance measurement system; EVA

【EVA在價值鏈會計業(yè)績評價中的構建】相關文章：

談我國礦山企業(yè)綠色價值鏈模型的構建與運用08-23

預算管理業(yè)績評價對策的論文06-05

數(shù)學教學中“點-線-網”的思維模式構建05-22

旅游產品傳播中構建消費文化空間的論文05-02

淺談數(shù)學教學中“點——線——網”的思維模式構建06-10

企業(yè)績效管理過程中的績效溝通問題及對策探究論文04-30

有關構建具有中國特色的會計信息質量特征體系03-20

企業(yè)文化構建措施05-15

中藥指紋圖譜在質量評價中的作用概述04-13

論文的基本結構和提綱構建06-23